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Florida Residency 183 Day Rule

alanm22
Level 1

I have a client that lives and works in NJ. They are moving to Florida in September. They will be living and working in Florida with no intentions of returning to NJ. I originally thought that I would need to file a part year NJ resident return for January through August. No return would be filed in Florida. I started to read up on the 183 day rule and I am not sure if it applies or not.

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1 Comment 1
sjrcpa
Level 15

Part year NJ return.

183 day rule does not apply.

The more I know, the more I don't know.